Allowing an individual who adopts a cat or dog from an animal shelter or a rescue facility a maximum credit of $100 against the State income tax; providing that an individual may not claim the credit for more than 1 taxable year with respect to the same cat or dog; requiring the Comptroller to adopt regulations; and applying the Act to taxable years beginning after December 31, 2015.
Bill File Type: Regular
Effective Date(s): July 1, 2016
|Date Posted||Document Name|
|2/12/2016||Text - First - Income Tax Credit - Cat and Dog Adoption|
( 10-737 )
Last Updated: 2/3/2020 2:29 PM